Real Estate Project Audit Risk And Its Prevention

Along with our country residents’ disposable income level rising, the status of the real estate industry in China’s national economy is increasing, the government, enterprises and residents concerned about the extent of the real estate industry risk has been enhanced, such as the audit risk is more and more relevant departments concerned. More uncertain factors in China’s real estate market the impact of audit risk factors may lead to more, plus real estate projects generally have a large amount of investment, long project cycle, project design more staff characteristics, leading to audit related information and content are very complicated, the audit work on many disadvantages. Therefore, in recent years, China’s audit work the real estate project has become an urgent real estate development enterprises and relevant government departments and raise key issues, including how to reduce the real estate project audit Risk, improve the audit independence and audit staff comprehensive quality, optimize the audit method, standardize the audit procedures.In this paper, the "sunshine ideal city" project as a case study, combined with the related theory of internal audit, audit risk, detailed analysis of the project of the internal audit process, and establish the internal audit risk evaluation model, using fuzzy AHP weights analysis of project audit risk, the final stage of the project audit risk for overall medium level. At the same time, the internal audit risk analysis of "ideal sunshine city" project, this paper presents optimization project of internal audit measures, the establishment of the real estate industry internal audit risk management system, improve internal auditing techniques, improve the system of internal audit, strengthen internal audit data collection, improve the internal control system of the audit risk, pay attention to the implementation of the audit risk control, improve the performance appraisal mechanism of internal auditors, internal audit so as to effectively reduce the project risk.